 | New York (State) - 1920 - 1190 pages
...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for as of a different period ; but H .IBS, § 2. Sections three hundred and sixty-five and three hundred •dd'»d bv and sixty-nine... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...(a) , -which was in effect at all times pertinent to plaintiff's claim, provides in part as follows: The amount of all items of gross income shall be included...be properly accounted for as of a different period. Treasury Regulations 111, § 19.42-2 (1940 Supp. CFR), promulgated under the Internal Revenue Code,... | |
 | United States. Court of Claims - 1924 - 792 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
 | United States. Court of Claims - 1929 - 868 pages
...negatived by the language of the statute, section 213, supra, which provides that gains, profits, and income shall be included in the gross income for the taxable year in which received by the taxpayer. Plaintiff's contention is answered in the cases of Merchants Loan <& Trust Co. v. SmvetanJca, 255 US... | |
 | United States. Court of Claims - 1928 - 766 pages
...properly accounted for as of a different period." This act is unambiguous. It makes receipts a part of the gross income " for the taxable year in which received by the taxpayer." Plaintiffs can not claim that the dividend received in 1919 accrued in 1916 if testator kept his book... | |
 | United States. Department of Justice - 1922 - 710 pages
...by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period." The State Constitution of Texas provides: " Art. VII, sec. 19, Constitution 1845 : All property both... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...received by the taxpayer, and deductions taken accordingly, unless in order clearly to reflect income ket value '"Section 232 makes section 212 applicable to corporations. ''[Former Procedure] The law of 1909 measured... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
 | National City Company, United States - 1919 - 104 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless, under methods of accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of... | |
 | George Edwin Holmes - 1919 - 1052 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
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The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted... 
